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FINANCIAL AUDIT RESOURCES

The latest Regional Financial Audit Manual is available on our manuals and guidelines page.

AN INTERACTIVE RISK-BASED AUDIT PROCESS

Hover over the diagram to find feature ISSAIs, click to find specific Financial ISSAIs, or read the collected ISSAIs.

NEW FEATURE STILL TO COME - PASAI is developinng a Q&A database which will assist auditors in the conduct of their audits) Keep an eye on this space!

NEW FEATURE STILL TO COME - PASAI is developinng a Q&A database which will assist auditors in the conduct of their audits) Keep an eye on this space!

LINKS TO POPULAR WEBSITES

• https://www.ifac.org/

relevant ARTICLES

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IPSAS update on Financial Instruments
IPSAS update on Financial Instruments
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How future auditors will use data analytics
How future auditors will use data analytics
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IPSASB ISSUES REVISED CASH BASIS IPSAS
IPSASB ISSUES REVISED CASH BASIS IPSAS

PASAI contributed to the revised IPSAS Cash basis by providing commentary.

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Making Sense of Materiality
Making Sense of Materiality

25 September 2017

Source: IFAC website www.ifac.org

by Hans Hoogervorst, Chairman, International Accounting Standards Board

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Transparency and Beyond: Harnessing the Power of Accrual in Managing Public Finances
Transparency and Beyond: Harnessing the Power of Accrual in Managing Public Finances
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Navigating Principles-based Standards in Financial Reporting
Navigating Principles-based Standards in Financial Reporting

Making a judgment in a complex world, with principles-based accounting standards, is not an easy task. The success of narrative and financial reporting relies on our ability to be able to make sound judgments and demonstrate our reasoning for these judgments.

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Strong PFM Requires End-to-end Financial Literacy
Strong PFM Requires End-to-end Financial Literacy
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IPSASB issues new standard on accounting for public sector amalgamations
IPSASB issues new standard on accounting for public sector amalgamations

By: Emma Rumney
Source: publicfinanceinternational.org/news

International accounting requirements addressing how to account for the combination of entities or operations in the public sector have been developed for the first time.

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